Exports are critical for the highly open Ukrainian economy which is characterized by the large trade deficit. Since independence the major consumers of the Ukrainian products have been the CIS and the EU. Conflict with Russia led to the significant decline of the volume of Ukraine’s export commodities. The export analysis, based on the data provided by the State Statistics Service of Ukraine for the period of 2010-2018 allowed to identify the problems and to come up with possible (...) solutions focusing primarily on the role of the Government of Ukraine in strengthening cooperation with the EU. Firstly, it is suggested to take the institutional steps aimed at expanding and deepening the integration towards the common economic space with the EU, especially the common customs space. Secondly, to explore the opportunities of exporting goods to the countries, with which the EU has signed regional trade agreements. The third step is related to the changing role of Ukraine in the global model of the transformation of the world economy and requires the combination of close cooperation with the EU, on the one hand, and the powerful economies, on the other, thereby contributing to the formation of non-confrontational relations between East and West. (shrink)

This paper contains my attempt to pastiche the Lacanian philosopher and social theorist Renata Salecl. The pastiche focuses on the effects of coronavirus on liberal societies, the invasion of Ukraine, and offers a definition which I think is of interest to analytic philosophy.

The article focuses on the cartographic enactment of the topos of Ukraine as a lost homeland in contemporary German literary discourse on migration, and in particular in the body of work that conveys the voices of the “second generation” — children of the German (post-)war migration. The article analyses by way of an illustrative example Hans-Ulrich Treichel’s poem “Flight into Kyiv,” in which we find reflected the autobiographical theme of the (re)construction of the lost homeland of his father, a (...) Volyn German who fled to Germany during the Second World War to escape reprisals of the Soviet army. The main object of research are the mental maps of Ukrainian space, which largely define the way Ukraine is represented both in contemporary German social discourse and in modern German literature. A textual analysis of the poem allows us to discern how the resource of the Western European construct of Eastern Europe is instrumentalized and aesthetically arranged by German (post)migration perception to institutionalize the image of Ukraine as a “lost homeland.”. (shrink)

The development of mankind and its concrete manifestations in technical, economic or other spheres is always determined by contradictions, uncertainty and the emergence of non-standard circumstances. At the beginning of the third millennium the world is characterized by acceleration of economic dynamics and complication of the mega environment, which requires mastering the realities of the present and the future. Exactly this problem that necessitates the definition of the Concept and priorities of the direction of socio-economic policy in Ukraine and (...) conducting further research in the field of developing the application framework for their implementation. Definition and development of the paradigm of socio-economic development of Ukraine in the XXI century will create an opportunity to reveal socio-economic and human potential. (shrink)

The problem of the concept of Ukraine’s state economic policy of regulation of human resources international movement in the context of global intellectualization remains topical throughout the existence of Ukraine as an independent state. It should be noted that the favorable geopolitical position of Ukraine provides potential opportunities for the development of both regions and the state as a whole, creates conditions that are associated with the involvement in international migration, tourism and transit and professional processes. Their (...) number increases in modern conditions of globalization development. The analysis of features of Ukraine's participation in the processes of intellectualization of the human resources international movement demonstrates the necessity of developing the state economic policy of the human resources international movement, which would become part of the global space and have certain benefits. (shrink)

The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation (...) in ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. Recommended for managers, academics, graduate and undergraduate students of economic specialties. (shrink)

The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation (...) in ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. Recommended for managers, academics, graduate and undergraduate students of economic specialties. (shrink)

In the context of Ukraine’s membership in the WTO, the functioning of a free trade area with the EU, the opportunity for agricultural producers to obtain a larger share of the value added is primarily linked to the intensification of trade in domestic livestock products and their processing products. However, their production is one of the high-risk areas and requires a set of measures aimed at ensuring proper quality. Without effective solution of the problem of quality of livestock products (...) it is impossible to ensure its competitiveness in the world market, to guarantee the rational nutrition of the population of the country, the availability of the necessary components for the vital activity of the human body. The aim of the research is to determine the socio-economic factors for ensuring the quality of livestock products in Ukraine. The scientific and specific research methods were used to solve the tasks set in the work: the historical method; abstraction method; method of comparative analysis; system-structural method. The main producer of livestock products in Ukraine are households. They do not have the capabilities to implement technologies of keeping, feeding, veterinary services, programs prerequisites for guaranteeing the safety of products, adherence to the HACCP principles. In Ukraine, real technical, economic and organizational-economic prerequisites for ensuring the safety and quality of livestock products are created only in the poultry meat sector. During 2015-2017, the trends in production of almost all types of livestock products except poultry and honey were identified. One of the reasons for this situation was, firstly, decreasing in capital investment in the livestock sector, and secondly, the low profitability of production of livestock products in the context of accelerated growth in prices for resources. It is proved that insignificant market (price) incentives should be supplemented with instruments of state assistance to improve the quality parameters of products on the basis of specialized enterprises. The necessity of state support for the production of livestock products based on small and medium-sized enterprises is substantiated. This will effectively combine the processes of increasing the production of livestock products with the environmental friendliness of production and steady improvement of quality. It is shown that the low quality of certain livestock products in Ukraine is caused by insufficient living standards of the population and low incomes of the majority of households, which cause them to consume low quality products. It is determined that the problem of guaranteeing the quality of livestock products in Ukraine has deep roots cause due to the influence of socio-economic factors. Therefore, a comprehensive approach is needed to solve it, which is not limited to improving the efficiency of the state control system and successfully harmonizing of the Ukrainian technical regulation system with the European one. The problem of low quality and the danger of livestock production requires a systematic approach for its solution, which is not limited, in particular, by measures to improve the system of state control and ensure approximation of the domestic technical regulation system to the European one. In Ukraine, major high-quality animal products are economically inaccessible to a large part of households. The projected increase in safety parameters and a certain improvement in the quality of livestock products as a result of the implementation of regulations adopted in 2014-2017, will necessarily lead to an increase in its value, and therefore may lead to a decrease in market demand and even greater inaccessibility of these products to people. All this can only aggravate the situation with guaranteeing the food security of the country, forming the prerequisites for increasing the intellectual capacity of the nation. (shrink)

In this paper, I present a challenge to Adam Smith’s specialization recommendations, at least according to the “unzany” interpretation suggested by his famous pin factory example. I present it while attempting the style of a notable fiction writer from the Indian sub-continent, as befits the challenge. I have adapted the style slightly for the Western setting.

The purpose of the article is to analyze the prerequisites, advantages, problems and prospects for the development of the processes of financial decentralization in Ukraine. Initially, the article reveals the features of the federal and unitary arrangements of states. As research has shown, the principles of fiscal federalism have been increasingly used by unitary states. The legislative and normative legal acts regulating the implementation of the decentralization policy in Ukraine are justified and given. Characteristics of the formation of (...) new structures, such as: united territorial societies and their sources of financing are characterized. Changes in incomes in local budgets as a result of decentralization are analyzed, and their significant growth is observed. The mechanism of horizontal leveling of the tax ability of territories has been developed, which helps to remove imbalances and unevenness, most of the budgets of Ukraine are recipients of budgetary funds, since they receive a basic subsidy. The influence of the development of information technologies on entrepreneurial activity in small towns and villages is determined. Information technology is a tool of points of growth of territories. Decentralization will not gradually increase due to urbanization processes, but will be accompanied by new development mechanisms, where the labor force and the means of production will unite and help create a qualitatively new environment. (shrink)

The aim of the paper is the development of theoretical approaches and practical recommendations for the formation of a system to respond to the needs of consumers in the company that provides the service. Theoretical and methodological foundation work was to study and rethink works of Ukrainian and foreign scientists on improving marketing activities, services based on the formation of a system to respond to the needs of consumers. Based on systematic methods, structural analysis, causal analysis, synthesis and argumentation proposed (...) system respond to the needs of consumers in higher education (universities). The importance of formation of the system to respond to the needs of consumers for Ukrainian universities and determined its structural components; classified obstacles to implementation in Ukrainian university system to respond to the needs of consumers and the ways to overcome them; Chart systematization process designed event involving consumers and roadmap event (for example, of "Career Day"). (shrink)

The article presents an analysis of global trends in setting the inflation target and the acceptable corridor of inflation target fluctuations. Inflation targeting is an important attribute of the monetary regime of inflation targeting, its main quantitative parameter. The tendency of the inflation targeting regime in 70 countries all over the world are considered, of which 41 countries have official recognition by the International Monetary Fund (IMF) regarding the inflation targeting regime. It was found that most countries set the inflation (...) target at 5% or below, and the level of the corridor of fluctuations in relative terms hovers around 20-50% of the target value. The latest trends related to changes in the monetary policy of the European Central Bank have been studied, recommendations for determining the acceptable corridor of fluctuations of the inflation target in small and open economies on the example of Ukraine are provided. (shrink)

EN: Selection of Marczyński's interviews on philosophy and literature which were recorded in early 2007 for the purpose of his radio broadcast "Hortus (In)Conclusus." Includes interviews with: Marek Bieńczyk, Józef Bremer, Ihor Byczko, Andrij Dachnij, Anna Dziedzic, Mateusz Falkowski, Tadeusz Gadacz, Michał Głowiński, Dorota Hall, Serhij Jospenko, Wachtang Kebuładze, Zbigniew Kloch, Andrzej Kołakowski, Wasyl Lisowyj, Ołeksandr Majewskyj, Anton Marczynski, Julia Marczyńska, Wadym Menżulin, Zbigniew Mikołejko, Monika Milewska, Andrij Okara, Ihor Paśko, Adam Pomorski, Myrosła Popowycz, Jerzy Prokopiuk, Iryna Puchta, Barbara Skarga, (...) Dmytro Stepowyk, Władysław Stróżewski, Myrosław Trofymuk, Tomas Venclova, Jan Woleński, Taras Wozniak, Arkadiusz Żychliński. (shrink)

Due to the innovative nature of the world economy and the continuity of scientific and technological progress, intellectualization becomes one of the world's leading trends. The article is aimed to evaluate the state of intellectualization of the national economy of Ukraine in the context of globalization. In the article the existing approaches are considered, which are used by international organizations and expert agencies to evaluate the intellectualization level of the countries around the world. The indicators of the state of (...) intellectualization, available in the publications of the State statistics service of Ukraine have been researched. The author's deductive description of the intellectualization state of the regions (on the basis of twenty four indicators) and of types of economic activity (three indicators) of the national economy has been presented. It has been determined, that in the today's circumstances, an increasing of intellectualization level of the Ukrainian economy could happen, on the one hand, by means of getting balanced the status of intellectualization of the regions, given their natural resource potential, the socio-economic situation and the international human resources movement. On the other hand, this can happen due to introduction of new forms of national economic policies for human resources development in the fields of IT-technologies, information services, sports, education, space industry, tourism. The scientific novelty and practical importance, as well as originality of the obtained results is represented by an elaborated methodological framework for evaluating the state of the intellectualization of the national economy plus a further projecting of mechanisms of intellectualization of Ukraine in the worldwide context. (shrink)

The monograph is devoted to the scientific substantiation of theoretical and methodological postulates of the integrated reporting formation and development of practical recommendations for definition and disclosure of the integrated reporting items. Preconditions of the integrated reporting genesis are defined, which include institutional theory development and institutional investors emergence, whose activities are based on the following principles: socially responsible investment; movement of Ukraine to the European Union; increasing the requirements for the disclosure of accounts by stock exchanges; international cooperation (...) in ecological safety issues; modern information and communication technologies development. An overview of the basic foundations of the integrated reporting compilation is presented, difficulties of its formation and popularization among Ukrainian companies are revealed. Perspective directions of activity on the integrated reporting implementation in Ukraine are determined. (shrink)

In the article are considered the foreign trade agricultural products of Ukraine in COVID-19 pandemic. The structure of foreign trade agricultural products of Ukraine, countries-importers of Ukrainian agricultural products, the dynamics of changes in sales in absolute and monetary terms are determined. The directions of state support of Ukraine for agricultural producers exporting agricultural products abroad and the directions of WTO support in the conditions of COVID-19 pandemic are studied. Measures for further development of foreign trade agricultural (...) products of Ukraine in COVID-19 pandemic and overcoming the negative effects on the market of agricultural products are proposed. (shrink)

Global processes significantly affect the mobility of the population. In the context of geopolitical transformation, globalization and quarantine restrictions of Covid-19, it is important to predict the development of the migration movement of countries that are developing. Therefore, the article is aimed at modelling migration changes according to alternative scenarios using the example of Ukraine. The theoretical and methodological basis of the research is formed by a number of scientific works of leading scientists from different countries, statistical information on (...) migration processes and socio-economic indicators of Ukraine’s development, economic, mathematical and scenario methods. In the course of the study, the main factors were identified that more affect the migration processes of Ukraine, taking into account the trends in the impact of Covid-19 on them. These include population size, life expectancy, GDP per capita, average monthly wages, and the volume of remittances from individuals to Ukraine. With the help of correlation-regression analysis, a multivariate econometric model of migration growth (reduction) has been built. This made it possible to study the absolute and relative influence of factors on the magnitude of the migration increase (decrease), determine the potential reserves for its increase (decrease), evaluate them using a comparative analysis and carry out predictive calculations of the volume of migration increase (decrease) in Ukraine. (shrink)

The purpose of the article is generalization of features of expediency of the creation of innovative parks in Ukraine. Practical output of the results consists in the discovered success factors of the activity of innovative parks in Ukraine in order to create new opportunities of innovation development of the country. Current organizational and functional system of innovative entrepreneurship of Ukraine is an imperfect, complex and by all indications, is in the process of formation. It is assumed that (...) infrastructure of international educational innovative hub can structurally corrected according to the area which operates a hub that is: stimulate the dialogue between academics, businessmen and government officials; provide an interactive exchange of explicit and implicit knowledge; generate shared vision on adaptation measures of dynamic environment. Evaluation of the results of scientific and pedagogical activities of working group of innovative hub should be made for following indicators: development of skills of teaching and research work; introducing of innovative approaches for practical individual activity; formation of innovative approaches for collective practical activity; working on the chosen scientific and methodological theme. Main advantage of proposed university innovative hubs is that laid all necessary foundations in order to high school could be as soon as effectively integrate the results of university, academic and sectoral sciences of Ukraine, well as advanced research results of scientific world community in the development and implementation of innovative projects and development innovation. (shrink)

Background The health care sector is experiencing a drastic transition all over the world. This has an impact not only on the way hospitals, clinics, special-care homes etc. are organized, but also on patients, personnel and other stakeholders involved. The consequences of changes for both physicians and patients are investigated using a comprehensive health care reform in Ukraine as an example. -/- Methods The analysis is based on empirical data collected from general physicians in 2 Ukrainian cities. Based on (...) the Job Demands-Resources Model, we developed a set of hypotheses and tested them using the structural equation modelling technique. A total of 178 general physicians (81% of the approached population) participated in the study. -/- Results Our investigation reveals a clear relationship between the organizational job demands (additional tasks, structural changes, new processes) and their psychological effects (e. g., burnout). The latter have a negative impact on cooperation of physicians in hospitals leading to lower patient satisfaction. -/- Discussion and Conclusions Change in health care is inevitable. The example of Ukraine shows that openness of hospitals towards change reduces the probability of physicians’ burnout and, eventually, increases patient satisfaction. We strongly suggest applying the process management approach in order to increase openness to change, especially in turbulent times. (shrink)

Citizens are the most important economic priority for the economy of Ukraine in comparison with any territory values in the number of its territories and from this position easy needs any position. The pandemic economic crisis did not reveal anything new, but it finally and irrevocably confirmed and proved the priority of the human factor in the economy of any state over the geographical boundaries and regional structure of the state.

Our research aimed to study the ongoing phenomena of cross-border displacement of the Ukrainian population resulting from the Russian aggression that started on the 24th of February 2022. In the first stage of this research, we managed to get the opinions of over 500 refugees with a focus on their needs, concerns, plans, and expectations. Collected data also allowed a reconstruction of social-demographic profiles of fleeing Ukrainian refugees. The preliminary outcomes are presented in the report.

The article is devoted to the prospects of creation and functioning of cooperative banks and development banks in Ukraine. The article deals with the peculiarities of cooperative banks and development banks. Sci-entists analyzed the views on the activities of banks and their impact on economic development. The article deals with the peculiarities of development and operation of the cooperative banks of developed countries: Germany and Poland. A three-tier model of national cooperative bank system has been suggested. The influences of (...) developments banks operations on the national economy are defined. The main grounded differences between development banks and commercial banks are defined. The problems of creating devel-opment banks in Ukraine are analyzed. (shrink)

The article studies the energy efficiency of the economy and determines the need to reform the energy sector of Ukraine and conditions of its adaptation to EU requirements. Annual energy consumption in the world is about 14 billion tons of fuel. This is mainly organic origin resources – coal, oil, natural gas – 82 %, nuclear power – 7 %, hydroelectric energy – 3%, wood – 7 % renewable energy and – 1 %. The economic development of any country (...) in our time is determined not only by the number of extracted or consumed fuel and energy resources (FER), but the efficiency of their use – energy intensity of GDP, unit costs per unit of output. These figures are better in those countries which have established effective economic and legal mechanisms to encourage energy efficiency, which in turn stimulated the development of energy-saving technologies, equipment supply and services for energy efficiency. Analysis of international experience shows that Ukraine’s energy dependence can be reduced by: increasing production and consumption of domestic energy resources; increasing the efficiency of production, transportation and consumption of energy resources; diversification of energy imports and types of energy consumed. The study emphasizes that «energy is an important prerequisite for growth and development throughout the world, and despite the global financial crisis, demand for energy is growing steadily, particularly in the large economies of China, India and Brazil, developing countries. The authors provethat energy security is largely complicated by the fact that key energy resources are concentrated geopolitically. Most of the world’s oil and gas are found in several countries, some of which «are in a state of political turmoil and are not particularly friendly to US interests»(Gray F, 2010). The conclusions can be summarized that in the context of the main areas of research reducing risks to energy security of Ukraine are: energy efficiency economy (reduce unit cost of energy per unit of GDP); increase proved reserves and production of domestic energy resources; the transition from the use of expensive imported energy resources (oil, natural gas) to other fuels, especially domestic origin; opposition to fluctuations in energy prices (particularly by combating monopolization of the energy market, development of market infrastructure provisioning energy, preservation of state fuel and energy complex and the situation in the energy market); the development of the market principles of the electricity industry, promoting competition in this area. (shrink)

Management decision-making is a daily task that managers of various levels solve in every organization. Degree of difficulty of this process depends on the scope of authority, responsibility level, manager’s position in organizational hierarchy; on the changes in the environment, unpredictability of which causes emergence of significant amounts of alternatives. For this reason, managers do not rely only on intuition or personal experience (which limited with selective perception, cognitive ability, ability to withstand stress and/or the presence of bias), but use (...) tools (methods) that have stood the test of time and practice; are based at the analysis of a significant amount of primary and secondary information; involve team-building to find the optimal option or to generate ideas. A significant amount of research papers are devoted to such methods, however, the author forms a synergetic approach which contains a detailed analysis of their correlation with the key factors of the competitiveness of enterprise, such as organizational culture and leadership. Existing decision-making practices, problems and style of management at the tourism enterprises are revealed from conducted survey (the first half of 2014) in tourism firms of Dnepropetrovsk and Zaporizhzhia regions of Ukraine, in which 729 tourism managers took part. The most popular decision-making practices in tourism branch were specified, among them are modeling and monitoring of previous results. The study proved the hypothesis of the author concerning strong connection of decision-making management and type of organizational culture. Moreover, 63% of managers were dissatisfied with low attention to organizational culture at their companies. The basis for future research and the synergetic matrix for decision-making management were worked out in the article which give preconditions for further studies and improvements in tourism management of Ukrainian enterprises. (shrink)

The article describes the features of social entrepreneur development as a way of government regulation of labor market. Different ways of definition “social enterprise” are analyzed. During the research, the models of improvement and development about regulation of this activity in other countries were analyzed. Analyzing the modern models of social entrepreneurship in other countries demonstrates how it is popular and deals with the problems of unemployment and social safety. In the current situation in Ukraine this model of entrepreneurship (...) is not so popular. For the changing situation we described and proposed the mechanism of development of social entrepreneurship. For the more active development of this entrepreneurship model we have proposed: to create, pass and apply the law about social entrepreneurship, which can measure the criteria for this type of activities and the law mechanism to support social entrepreneurship; to spread information about this type of activity through the informational channels; to develop and establish programs about professional education for people, who would like to work at the social entrepreneurship area. The characteristics of social entrepreneurship were compared, charitable organizations and traditional business. Features and criteria, which characterize the social entrepreneurship are described. Experience of developing social entrepreneurship in other countries and the benefits of involving labor force in Ukraine are compared. The methods used for research are comparing and analyzing. The main goal of social entrepreneurship is producing goods and services for solving social problems and searching the ways of improving the economic situation in Ukraine. (shrink)

The entry of Ukraine into the European Union significantly expands the boundaries of cooperation with different countries of the world. Compliance with the European requirements in the marketing sector will greatly increase the efficiency of its operation in the regions of Ukraine. The method of estimating the development of social infrastructure in the resource support of the management mechanism aimed at increasing the competitiveness of the transport system of the region by the integral indicator, which characterizes the level (...) of social development of the region, is developed in the work. The integral indicator is defined as the sum of the ratios of the current and maximum partial indicators of population security by type of services in the region. The components of the process of social development assessment have been introduced: a limitation on the magnitude of each type of resource used to improve social development indicators; specific expenses of each type of resource in the region in support and improvement of the indicator of social development; the magnitude of the growth of the provision of the region for each indicator of social development; the function of the priorities of social development in the region for each indicator. It is believed that using the results of calculations using the proposed method will increase the validity of relevant management decisions. (shrink)

The problem of corruption in Ukraine has been examined, as well as Blockchain technology application feasibility in combating the phenomenon has been analyzed in the article. Blockchain instrumental features and properties, making the technology unique and determining its potential applications in many sectors of the economy, have been covered with much attention. The authors have analyzed both advantages and obstacles for a distributed data registry implementation. Analysis of benchmarks and application of the best practices of Blockchain technology in the (...) public sector, including fiscal process, have been presented in the study. Profound interest in exploring the technology feasibility has been emphasized on the part of the world's leading governments. Information on pilot Blockchain projects in the public sector of Ukraine has been presented. The article focuses on the fact that alongside with the technology area and ways of scaling its application, a new era of digital society development is emerging. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

In the present article, attention is focused on the existing potential to ensure national self-sufficiency, the main challenges to its achievement and future prospects. According to the authors, transportation and communication system of the country can become the dominant model for self-sufficient development, due to its geostrategic location which allows it to be an advantageous bridge for goods, and passengers transit transportation between the states of Europe, Asia and the Middle East. To date, the transport and communication system is hardly (...) the only sector of national economy, which is capable to become the catalyst for socio-economic growth without significant investment, a tool to achieve self-sufficient and safe level of Ukraine's development. -/- У представленій статті акцентовано увагу на наявних потенційних можливостях забезпечення національної самодостатності, основні проблеми на шляху її досягнення і подальші перспективи. Домінантою моделі самодостатнього розвитку країни може стати транспортно-комунікативна система, яка в силу геостратегічного розташування дозволяє їй бути вигідним мостом для транзитних перевезень товарів і пасажирів між державами Європи, Азії і Близького Сходу. На сьогоднішній день транспортно-комунікативна система є чи не єдиним сектором національної господарської системи, який здатний без істотних капіталовкладень стати каталізатором соціально-економічного зростання, інструментом досягнення самодостатнього і безпечного рівня розвитку України. (shrink)

In recent years, there have been many reforms in the field of accounting. In the same time, scientists focus on the leading methods of accounting, financial management and economic opportunities for the additional use of accounting tools to introduce reforms in the field of the accounting of public sector entities. The main goal of this paper is to reveal the leading features of the accounting system of public sector entities and to study the aspects of a new accounting system, which (...) in the future can be implemented into the activities of public sector entities. The paper provides a scientific vision of the accounting reform of public sector entities. Our vision of forming a new accounting system in the public sector is based on the accounting model used in Italy and takes into account the peculiarities of the methodology and accounting organization in accordance with the International Accounting Standards. We highlight the main problems of introducing a new accounting system for public sector entities, based on the International Accounting Standards. In our opinion, this research can form new knowledge in the national literature on the accounting of public sector entities and highlight the main problems that arise while implementing accounting reforms. In addition, our research results can serve as a basis for the implementation of the accounting of public sector entities on the basis of International Accounting Standards for the public sector and the accrual principle. We believe that the main scientific aspects of public sector accounting will be the basis for future reforms based on the implementation of International Accounting Standards in the activities of public sector entities. (shrink)

The problem of corruption in Ukraine has been examined, as well as Blockchain technology application feasibility in combating the phenomenon has been analyzed in the article. Blockchain instrumental features and properties, making the technology unique and determining its potential applications in many sectors of the economy, have been covered with much attention. The authors have analyzed both advantages and obstacles for a distributed data registry implementation. Analysis of benchmarks and application of the best practices of Blockchain technology in the (...) public sector, including the fiscal process, have been presented in the study. Profound interest in exploring the technology feasibility has been emphasized on the part of the world's leading governments. Information on pilot Blockchain projects in the public sector of Ukraine has been presented. The article focuses on the fact that alongside with the technology area and ways of scaling its application, a new era of digital society development is emerging. (shrink)

The article provides the analysis of the entrance into the innovative activity and organized regulation of interaction which is based on the scientific and technological changes, concentration of production and the feasibility study of administrative decisions, which are dominated by a conglomerate of technical, technological and engineering management decisions. The research formulates the provisions for the productive use of business as the form of economic relations which is based on the entrepreneur function. These provisions are formulated basing on the conditions (...) of efficient division of labour and cooperation. The research singles out a number of systemic positions which allow perceiving logically and distinguishing the production, service and business, to distribute human activities between the groups of occupations and types of service activities. Among these systemic provisions the most efficient is a modelling approach which, when the society enters more complex social and economic stage, transfers the science from the environment of operations with the bulk characteristics into the environment of the analysis of specific sets of coefficients. The logistics of Ukraine’s joining the process of business is associated with the position of the recognition of the primacy of the physical abilities of the person, which should be developed in part in the system of public security and partly in the business environment, commercialization and private capital. Person enters the business environment and habitat as an initiative individual. These indicators are the following: «connections» between the old and the new, between the objects which exist and those which only start to appear and will exist in future; «sources» of development, movement, changes; «mechanism» of development, ways of changing from old to new quality; «direction» of development; «style» of thinking, understanding reality; «essence» of true knowledge; «essence itself» of cognition; «alternativeness» of metaphysics and dialectics. (shrink)

Purpose: To develop proposals on the directions of institutional support for the processes of creativity of the Ukrainian economy. Design/methodology/approach: The analysis of trends in the creativity of the Ukrainian economy is carried out and proposals are developed for conceptualizing institutional support for these processes. The authors set out to develop proposals for institutional support for creativity processes and offer recommendations for systematic updating of Ukrainian legislation in the areas of state regulation of high-tech business. The information base was the (...) information materials of the State Statistics Service of Ukraine, Ministry of Economic Development and Trade of Ukraine, the statistical databases of the European Commission, OECD and World Bank for the period 2014–2020. The research methodology is based on scientific tools that include comparative analysis and economic and mathematical modeling. Findings: Building a national program of public investment in creative development will allow us to systematically approach the issue of institutional support for technological breakthroughs. Research limitations/implications: Recommendations on the development and improvement of legislative instruments of deregulatory policy, harmonization with European standards are substantiated. Directions of systematic updating of legislation on guaranteeing foreign investment of creative projects and targeted investment of joint research projects of academic science and creative organizations are proposed. The implementation will allow a systematic approach to the issue of institutional support for the technological breakthrough of Ukraine. Originality/value: There is a need to step up institutional activities in the field of organizing research centers, introduce targeted investment in the academic science and research activity of creative organizations. (shrink)

This article suggests theoretical and methodological approach to corporate control system formation in Eastern Europe (case study of Ukraine). It considers historical and controversial aspects of corporate control implementation and suggests the systematization of subjects and objects in terms of corrective actions and outlines of corporate relations. Existing types of corporate control in Ukraine have been investigated on the basis of legal and regulatory framework and corporate practice. The article suggests measures in respect of management of the corporate (...) control system development, based on the improvement of certain components of corporate control implementation and structural peculiarities. (shrink)

he paper is devoted to the study of determinants determined the level of financial security of economic systems. It is shown that the financial security of an economic system implies the achievement of a level of financial stability that will contribute to simultaneously maintaining financial equilibrium and ensuring targeted growth in line with the development strategy. The level of financial security of rail transport in Ukraine was analyzed and it was determined that the decline in its security was the (...) result of a complex interaction of external and internal factors, the main of which were tight government regulation, shifting the financial burden of social responsibilities to Ukrzaliznytsya, PJSC, lack of competition in the transportation of the main nomenclature of cargo and the unsatisfactory state of non-current assets. Based on the Argenti’s method, it is shown that the consequence of the inefficient financial management of Ukrzaliznytsia, PJSC are the reduction of its insolvency. Three main determinants of the financial security of rail enterprises were identified: a reduction in traffic volumes, an unstable capital structure and the impossibility of timely repayment of current liabilities. An additive model for assessing the impact of selected determinants on the level of financial security of Ukrzaliznytsia, PJSC is proposed. The analysis of the model parameters showed that the greatest impact has the index of industrial production, which is due to the predominant formation of its own financial resources of rail transport due to income from freight traffic. A complex of measures designed to improve the financial condition of rail enterprises was proposed. It is substantiated that in order to equalize existing threats, it is necessary to take political decisions aimed at improving the financial condition of Ukrzaliznytsia, PJSC by reducing the intensity of leaching of its financial resources, as well as implementing an anti-crisis finan. (shrink)

The paper is devoted to the study of determinants determined the level of financial security of economic systems. It is shown that the financial security of an economic system implies the achievement of a level of financial stability that will contribute to simultaneously maintaining financial equilibrium and ensuring targeted growth in line with the development strategy. The level of financial security of rail transport in Ukraine was analyzed and it was determined that the decline in its security was the (...) result of a complex interaction of external and internal factors, the main of which were tight government regulation, shifting the financial burden of social responsibilities to Ukrzaliznytsya, PJSC, lack of competition in the transportation of the main nomenclature of cargo and the unsatisfactory state of non-current assets. Based on the Argenti’s method, it is shown that the consequence of the inefficient financial management of Ukrzaliznytsia, PJSC are the reduction of its insolvency. Three main determinants of the financial security of rail enterprises were identified: a reduction in traffic volumes, an unstable capital structure and the impossibility of timely repayment of current liabilities. An additive model for assessing the impact of selected determinants on the level of financial security of Ukrzaliznytsia, PJSC is proposed. The analysis of the model parameters showed that the greatest impact has the index of industrial production, which is due to the predominant formation of its own financial resources of rail transport due to income from freight traffic. A complex of measures designed to improve the financial condition of rail enterprises was proposed. It is substantiated that in order to equalize existing threats, it is necessary to take political decisions aimed at improving the financial condition of Ukrzaliznytsia, PJSC by reducing the intensity of leaching of its financial resources, as well as implementing an anti-crisis financial strategy aimed at optimizing the capital structure and financial rehabilitation of rail enterprises. (shrink)

In accordance with Order No. 548 of the Ministry of Infrastructure dated December 21, 2015 “On measures for the development of road transport and the road economy for the period until 2020”, strategic directions and strategic development goals were developed. This is necessary to ensure the implementation of plans and the implementation of EU legislation in accordance with the Association Agreement. In accordance with the Order, the priorities were to reform the road sector and to ensure the development and maintenance (...) of the road network in good condition. It was also proposed to modify the existing road financing system. (shrink)

Purpose. The creation ofan ergonomic methodical approach to the modernization of management processes of metallurgical production, which involves a human factor while developing and exploiting the difficult man-machine system and estimating the degree of implementation of ergonomic requirements at different stages of an operator’s activity planning. -/- Methodology. Ananalytical model of the organization of the research works devoted to the ergonomic modernization of man-machine systems was developed. Searching and purpose-oriented investigations at different stages of man-machine system development and exploitation were (...) modelled from the sketchy projection till the exploitation of the system. Theoretical, system analytical and experimental methods were used. -/- Findings.The results of ergonomic modernization of management processes of metallurgical production in two countries under new economic (market) conditions were discussed. The factors, which define the tension in rolling-mill operators’ activity, were exposed. Certain recommendations on modernization of the existing technology and labor organization were formulated. -/- Originality. The scientific novelty consists in the development and adaptation of the methodical approach that describes adequately the cognitive complexity and psychophysiological tension in an operator’s activity as the modernization factors of modern metallurgical production in two countries. -/- Practical value.The practical value involves the creation of an ergonomic management system of the development, exploitation and modernization of difficult men-machine systems and metallurgical production management processes. (shrink)

Main challenges, priorities and trends of the national health care are analyzed in the paper. The general concept of managerial capital was defined; its main sources were analyzed. Objective processes of developing a professional management system have been viewed. Within the framework of the forming organization’s management capital the following tasks of healthcare facilities’ management were determined. In the paper it is argues, that the process of managerial capital formation is ongoing in the frameworks of managerial staff’s professionalization. Thus, the (...) main directions and variants of professionalization of managerial staff in healthcare field are proposed. But nevertheless, it is important to emphasize, that professionalization of managerial staff in Ukrainian health care is very complicated process, due to the lack of special training basis for its realization and, especially, understanding of government its necessity. The problem of forming and developing managers of healthcare facilities has been emphasized in the paper. Requirements for modern healthcare professionals have been identified. (shrink)

The preconditions and features of the formation of post-industrial society are defined in the article. The distinctive role of active innovation infrastructure of the country in integrating into the European community and society based on knowledge are proved. The characteristic features of the economy of post-industrial society are the increasing role of intangible resources in ensuring social reproduction, “softization” and “servization” the subjects of innovation infrastructure. The essence of economic category “innovation infrastructure“ is defined in the article. It is a (...) dynamic self-regulating system of markets and subjects that entering these markets in certain economic relations and it provides the necessary conditions for implementation of the innovation processes. Mechanism of functioning of the constituent elements of innovation infrastructure in market economy is proposed, relationships between them are defined. (shrink)

The article reveals some approaches to the notion of the balance between “life and work”. There are given constituents of the notion “work and life”, also we offered basic orientations of policy in achievement the correspondent balance, analyzed possible consequences of establishment/violation for a person or business, in particular for enterprises in the tourism and hospitality sphere. There are given and analyses survey results of the specialists in tourist enterprises concerning the balance between working and free time. Several kinds of (...) organizational culture are outlined and given monitoring results on these kinds in tourist agencies of Dnipropetrovs’k and Dnipropetrovs’k region. We determined that adherence of the employees of recreational enterprises to their working places depends on their awareness of the possibility in achievement in the working place the balance between working and free time. Secondly, we found out that employer’s help was more important than family support as to reducing stress and leveling industrial conflicts. Thirdly, there exist significant dependence between employee turnover in tourist and some other enterprises and unbalancing between «public» and «individual». There is emphasized the role of organizational culture in finding the compromise between public and private, and given recommendations as to its reinforcement. (shrink)

Existence of state-supported academies of science is a distinctive feature of the fundamental-science organization in Ukraine. Their research staff is divided into two groups: (i) personal members (academicians and corresponding members) and the rest of the researchers. First-group members have numerous economic and status privileges. It is officially purported that personal members are scientifically qualified than their colleagues. We analyzed this hypothesis on the basis of international indicators of the scientifi c activity (numbers of publications in the international peer-reviewed (...) journals and citations in them). The indicators testify that there are no distinctions between representatives of both groups being of the same age and qualifi cation. A conclusion is made that the lifelong privileges of the first group are ill-founded. (shrink)

The objectives of the study are to determine the main trends and characteristics of the provision of services by Ukrainian travel companies over the past 10 years. Ukraine is explored in terms of domestic and international tourism (inbound and outbound). The study uses the data of the World Tourism Organization (UNWTO), the State Statistics Service of Ukraine, the data of the regional statistical offices, as well as the results of the author's calculations. Modern methods of global clustering and (...) marketing segmentation, using statistically significant data of quantitative and qualitative expert assessments, allow us to identify the development trend of the service of Ukrainian travel agencies. Завдання дослідження - визначення основних тенденції і характерних особливостей надання послуг українськими туристичними компаніями за останні 10 років. Досліджується Україна в розрізі внутрішнього та міжнародного туризму (в'їзного та виїзного). У дослідженні використовуються дані Всесвітньої організації туризму, Державної служби статистики України, дані регіональних управлінь статистики, а також результати авторських розрахунків. Сучасні методи глобальної кластеризації і маркетингової сегментації, з використанням статистично значущих даних кількісних і якісних експертних оцінок, дозволяють ідентифікувати тренд розвитку сервісу українських туристичних компаній. (shrink)

The purpose of the research. The main purpose of the study is to find out the experience of researching and solving the problem of professional burnout for physicians including family ones in the United States, by analyzing recent surveys and scientific papers of American and European scientists. Methodology. While working on the article, general scientific theoretical methods were used to accom-plish the tasks and achieve the purpose of the research. The methodological basis of the research was the structural-functional method, which (...) allowed considering the phenomenon of professional burnout as a whole with separate elements and their dependencies. Using a historical method, a brief overview of the research development by US scientists on the problem of professional burnout of physicians with a focus on key events that occurred at each of the stages highlighted in the scientific papers. A comparative method was used to compare the results of surveys of different years and topics, data presented in the proceedings of the scientists, and research approaches. Methods of systematization and generalization were used to formulate the paper’s conclusions, in particular, to highlight the essential features of the American research experience and practical problem solution of professional burnout of physicians. Results. It has been found that the professional burnout of physicians has been a matter of concern for the government, professional medical associations, and the general public for physicians of various US specialties for a long time. Although burnout affects physicians of all disciplines, it has been discovered that, among family physicians, this phenomenon exceeds the average level, especially compared to the general economically active population of the United States. Two approaches to identifying and reducing the risk of occupational burnout in the United States have been identified and characterized: the first approach covers measures aimed directly at a physician, that is, a specific individual, and the second, involves measures aimed at an organization, that is, a medical institution. It has been found that Ameri-can scientists have concluded that organizational measures are more effective, but the first approach should be applied as a first step in overcoming professional burnout. Practical meaning. The results of the research are applicable for further scientific exploration and practical problem solution of professional burnout of physicians, including family ones, in Ukraine. Prospects for further research. Meth-odology of surveys of physicians of various specialties on burnout, depresdepression and professional satisfac-tion. Factors of professional burnout for family physicians in Ukraine. (shrink)

Aim Excellent organization of the internal processes is essential for a well-functioning health care system. Particularly, the process of treatment and interaction with the patients is important because the perception of treatment and interaction has a direct relation to the patients’ satisfaction. The latter has a strong influence on the recovery of the patients. The impact of the maturity level of the treatment and interaction process on patient orientation is investigated at the example of an extensive survey of hospital managers (...) in Ukraine. -/- Method The analysis is based on an empirical data collection conducted with hospital managers and their deputies in a large Ukrainian city, which is acknowledged as a ‘model city’ with regard to a comprehensive health care reform in the country. By means of the Business Process Maturity Model (BPMM) we have tested our hypothesis that a high level of process maturity leads to a high level of patient orientation. For this purpose, we have developed a scale for measuring the level of process maturity and have checked the method on validity and reliability. A total of 79 hospital managers and deputies, who represent all public health care facilities of the city (hospitals, primary care clinics, etc.), participated in the study. -/- Results The study reveals a clear relationship between the level of maturity of the treatment and interaction process and the level of patient orientation of the respective health care facility. The variance, which is explained by the independent variable process maturity level, is 16.3 %. All formative dimensions have a strong significant influence on the construct “patient orientation”. Likewise the maturity level of the treatment and interaction process shows a strong significant influence on patient orientation. -/- Conclusion For health care facilities it is of great importance to achieve a high maturity level of the treatment and interaction process to live up to the claim of being patient oriented. The maturity of the process can be tested using the questionnaire developed in the course of our study. (shrink)

The paper analyzes a book written by Volodymyr Yarymovych, Oleksandr Bilyk, and Mykola Volynskyi, entitled Narys istorii ukrainskoi studentskoi hromady ta Ukrainskykh poselen v Espanii 1946–1996 (An Overview of the History of the Ukrainian Student Community and Ukrainian Settlements in Spain, 1946–1996), which tells about the Ukrainian students who arrived in Madrid in 1946 and formed part of the early Ukrainian Diaspora in Spain. The book proves to be an important source of information, previously unknown to scholars, which describes the (...) dramatic and controversial process of constructing Ukrainian identity in the aftermath of World War II. The authors of the study consider the historical and cultural context of the Ukrainian emigration in the second half of the 20th century, its connection with Francoist ideology, and its integral role in the Spanish-Ukrainian cultural dialogue. (shrink)

In his book, Romaphobia: The Last Acceptable form of Racism, Aidan McGarry gives a powerful analysis of anti-Roma racism in Europe. His aims in the book are to highlight the plight of European Roma and to anal- yse the underlying causes of their persecution. The quandary, as McGarry sees it, is that Roma persecution in Europe has persisted unabated for over six hundred years. As soon as Roma appeared in Europe in the late fourteenth century they were traded as slaves, (...) or targeted by laws calling for assimilation or death. Roma were targeted for mass extermination during the Holocaust, and even now, they face widespread persecution across Europe. Italian interior minister Matteo Salvini, for instance, insists on compiling a “Gypsy Registry” and cleansing Italian neighbour- hoods of Roma camps. The French government targets Roma settlements for demolition and, in defiance of European laws, deports around twenty thousand Roma to other countries every year. Targeted murders of Roma in Hungary, Slovakia, and the Ukraine are encouraged, and ignored. Tabloid newspapers in the UK drum up anti-Roma sentiment. Indeed, the Daily Mail even cite former UK opposition leader Jeremy Corbin’s past attempts to protect Roma from eviction in London as a reason for his unsuitability to become Prime Minister—in modern Britain, compassion for Gypsies is a sign of questionable character. For McGarry, then, this persistence is central to the puzzle of Romaphobia—why does this form of racism remain unchallenged and acceptable? (shrink)

Українська академічна спільнота, незважаючи на значний теоретичний масив інформації, й далі перебуває у полоні ілюзій, шаблонів сприйняття та некоректних тлумачень концепта «український кордоцентризм». Філософська дискусія навколо цього концепта є конфліктом міфологій – протистоянням між міфом про унікальний етноментальний феномен та міфом про ілюзію наукової уяви. Водночас вона є конфліктом інтерпретацій – протистоянням між міфічною інтерпретацією класичної доби української філософії та її метафілософською інтерпретацією. Пропонована монографія ознайомлює із філософською позицією автора концепта «український кордоцентризм», його оцінкою цих конфліктів.